section 113
OrdersofAppellateTribunal.
The Madhya Pradesh Goods and Services Tax Act, 2017Tax201788 of 88 sections available8 chapters
Chapter XVIII APPEALSANDREVISION
Statutory text
(1) The Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modified or annulling the decision or order appealed against or may refer the case back to the Appellate Authority, or the Revisional Authority or to the original adjudicating authority, with such directions as it may think fit, for a fresh adjudication or decision after taking into account additional evidence, if necessary, as may be admitted.
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